Company Registration No. 10023457 (England and Wales)
B2B Wave Ltd
Unaudited accounts
for the year ended 31 December 2025
B2B Wave Ltd
Unaudited accounts
Contents
B2B Wave Ltd
Company Information
for the year ended 31 December 2025
Directors
Alexandros-Nikolaos Seimanidis
Konstantinos Lafkas
Kyriakos Liakopoulos
Company Number
10023457 (England and Wales)
Registered Office
71-75 Shelton Street
Covent Garden
London
WC2H 9JQ
United Kingdom
Accountants
Kore Consulting
167 169 Great Portland Street
5th Floor
London
W1W 5PF
B2B Wave Ltd
Statement of financial position
as at 31 December 2025
Cash at bank and in hand
18,017
21,055
Creditors: amounts falling due within one year
(111,202)
(45,032)
Net current (liabilities)/assets
(60,939)
61,976
Net (liabilities)/assets
(58,565)
62,035
Called up share capital
132
132
Share premium
424,385
424,385
Profit and loss account
(483,082)
(362,482)
Shareholders' funds
(58,565)
62,035
For the year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 23 October 2026 and were signed on its behalf by
Alexandros-Nikolaos Seimanidis
Director
Company Registration No. 10023457
B2B Wave Ltd
Notes to the Accounts
for the year ended 31 December 2025
B2B Wave Ltd is a private company, limited by shares, registered in England and Wales, registration number 10023457. The registered office is 71-75 Shelton Street, Covent Garden, London, WC2H 9JQ, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
The accounts have been prepared on a going concern basis. The Directors have confirmed that the company is a going concern. There are no material uncertainties related to events or conditions that may cast significant doubt on the company's ability to continue to adopt the going concern basis of accounting.
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rates of exchange ruling at the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
Investments in Subsidiaries
Investments in subsidiary undertakings are recognized at cost, being the cash consideration paid plus directly attributable transaction costs, less any accumulated impairment losses. In accordance with Section 30 of FRS 102, investments denominated in foreign currencies are non-monetary assets and are recorded at the historical exchange rate ruling at the date of acquisition, without subsequent retranslation. Carrying values are reviewed annually for impairment in accordance with Section 27, and any impairment loss is recognized immediately in the profit and loss account.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment.
B2B Wave Ltd
Notes to the Accounts
for the year ended 31 December 2025
4
Tangible fixed assets
Computer equipment
5
Investments
Subsidiary undertakings
Valuation at 1 January 2025
59
Valuation at 31 December 2025
59
Amounts falling due within one year
Trade debtors
5,491
14,986
Accrued income and prepayments
2,366
668
7
Creditors: amounts falling due within one year
2025
2024
Taxes and social security
37,268
22,700
Other creditors
49,248
4,697
Loans from directors
(9,695)
(10,705)
8
Average number of employees
During the year the average number of employees was 3 (2024: 4).
9
Reconciliations on adoption of FRS 102